AFRE Accounting Financial Review
Vol 2, No 2 (2019): December

Kondisi Keuangan dan Lingkungan Terhadap Kepatuhan Wajib Pajak Orang Pribadi

Agustina Fatima (Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana)



Article Info

Publish Date
19 Dec 2019

Abstract

Tax compliance is the attitude of someone who shows that they are obedient in fulfilling their tax obligations, based on rules and regulations in taxation. This study aims to determine the effect of financial conditions and environmental on the compliance of individual taxpayers in paying land and building tax in Salatiga city. The object of this research is the individual taxpayer who is charged for land and building tax in Salatiga. The method used in the research is multiple regression test, to see the effect of financial conditions and environmental on compliance in paying land and building taxes. The data source used is primary data, which is obtained through disturbing questionnaires directly to respondents. The results of this study provide evidence that financial conditions and environmental affect the compliance of individual taxpayers in paying land and building taxes in the city of Salatiga DOI: https://doi.org/10.26905/afr.v2i2.3172

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Journal Info

Abbrev

afr

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting and Financial Review (AFRe), is a publication of Graduate School Program, University of Merdeka Malang. The journal is an article published continuously which is intended not only as a place to share ideas, study, and analysis but also as an information channel to improve and develop ...